Ivana Bacik (Dublin Bay South, Labour)
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272. To ask the Minister for Finance the reason vets charge VAT when medical services provided by a recognised medical professional qualify for VAT exemptions; and if he will make a statement on the matter. [32064/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within certain listed categories to which Member States may apply a lower rate.

In accordance with the Directive the provision of medical care services by recognised medical professionals are exempt from VAT. Under Irish legislation, this includes health professionals registered under the Medical Practitioners Act 2007, the Nurses and Midwives Act 2011, and those engaged in a regulated profession designated under Section 4 of the Health and Social Care Professionals Act 2005. Veterinary surgeons are not included in this legislation.

The Directive also allows for a Member State’s historic VAT treatment to be maintained under certain strict conditions. On this basis, Ireland has retained its long-standing application of its reduced rate, currently 13.5%, to the supply of services by a veterinary surgeon in the course of their profession.

There is no discretion under the EU VAT Directive for Ireland to exempt veterinary services.